2024年ACCAP4真题，重点解读！

报考了ACCA的同学马上就要进入考场了，赶快抓紧时间来复习一下P4的真题吧！高顿学姐为大家提供了ACCAP4真题，重点解读！推荐对于P4还有一些知识点不熟练的同学，多做题练习！

一、ACCAP4真题

问题:The directors of Little Panda Inc are concerned that the potential of its managers is being under-utilised on the company's existing activities.

In.order to make the most use of its resources,which of the following-companies-is Little.Panda.most.likely.to wish.to acquire?

A.A company with the right customer profile.

B.A company making similar products operating substantially below capacity.

C.A company identified by stock market analysts as having.significant growth potential,but currently lacking strategic and operational focus.

D.A company with a complementary product range.

正确答案:C.

分析：Hopefully this company should offer Little Panda's underemployed managers the chance to exercise their talents.

二、ACCAP4重要考点

ACCAP4的科目是AFM高级财务管理，也就是FM课程的延伸，同时在内容中也与SBR有一定的关联，其重点内容涉及了投资评估及决策、公司收购与拆分等实战型的知识点。

我们在备考时，可以打开自己的思维，用发散性的思维思考问题，因为这门课程比较考验自己的商业战略思维，涉及的思考范围很广，所以在做题时，要结合题面中的各个信息点，考虑多个角度，作出全面的回答。

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